Lady Macbeth - 1003 Words

Lady Macbeth Lady Macbeth is the most interesting and complex character in the play. She is, in fact, the point on which the action pivots: without her there is no play. Macbeth s most interesting and complex character is most certainly, as the question states, Lady Macbeth. The purpose of this essay is to describe Lady Macbeth s role in the play and discuss why this makes her the most fascinating character. Her evil doings are the main reasons why she dominates the plot so greatly. These include the following: considers Macbeth to be a wimp not wanting to murder; letting Macbeth fulfill her plan; taking control over Macbeth s thoughts and actions; turning Macbeth from a loyal man to a greedy, coldhearted human being. Also†¦show more content†¦Still asleep Lady Macbeth asks, what, will these hands ne re be clean? foreseeing that she will never have peace of mind. This change in character is truly remarkable considering her dominant nature in Acts one and two. The transformation of the relationship between Lady Macbeth and Macbeth is another interesting part of Lady Macbeth. In acts one and two their relationship is strong and loving. This strength is shown when Macbeth agreements to conduct his wife s plans because of a threat Lady Macbeth made to take away her love. This meant Macbeth was essentially willing to kill so that his relationship with Lady Macbeth continued. After the murder and the crowning of Macbeth the once strong relationship between Macbeth and Lady Macbeth rapidly deteriorates, so much so that when Macbeth hears of his wife s death he does not feel any emotion what-so-ever. When Macbeth became king he and his wife rarely saw each other as Macbeth was occupied in running and protecting Scotland and also himself. At this stage (acts three and four) in the play Lady Macbeth s role is not as evident but when she did make appearances they were usually important to the plot. At the beginning Lady Macbeth finds strength to lure Macbeth to murder King Duncan and to commit the murder herself. As the play progresses, her apparent strength diminishes as she fightsShow MoreRelatedLady Macbeth940 Words   |  4 PagesLady Macbeth Shakespeare, who was a writer born in Stratford-upon-Avon created many different plays, in which he always portrayed the woman as the â€Å"bad guy.† He was born in 1564 and he was a writer, actor and a dramatist. He wrote many plays, mostly revolving around tragedy such as: Romeo and Juliet, Hamlet and Macbeth. Shakespeare was a respected poet, and writer who received recognition after he passed away, April 23rd. 1616. One of Shakespeare’s well-known tragic plays ``Macbeth`` describes howRead MoreLady Macbeth960 Words   |  4 Pagesof time of fast decisions and unsure actions is going to expose them to danger or injury. In the play Lady Macbeth proves this to be true. The emotional mistakes shredded the journey Lady Macbeth puts down throughout this play and eventually ends in her death. She feels overpowered by everything that is happening in two ways, both mentally and physically and decides to end her own life. Play Macbeth by William Shakespeare shows two proper ordinary nobles whose lives twisted together in a whirlwindRead MoreThe Relationship Between Macbeth and Lady Macbeth Essay3134 Words   |  13 PagesThe Relationship Between Macbeth and Lady Macbeth Macbeth and Lady Macbeth face an extraordinary situation involving a strong supernatural theme and murder and treason of the highest kind. However Shakespeare still cleverly manages to make Lady Macbeth and Macbeth relate to audiences of all eras and to convey a strong moral message within his play. The relationship between Macbeth and Lady Macbeth is fascinating to study. Shakespeare constantly changes their attitudeRead MoreLady Macbeth1937 Words   |  8 PagesLady Macbeth Essay I am going to do an essay on a play called Macbeth, written by William Shakespeare. The play is a tragedy, believed to have been written in 1611-12. The play is about a man named Macbeth whom, at first is a kind, tender man who later gets tempted by three foul witches to commit a murder in order to become king. Macbeth’s wife, Lady Macbeth is thrilled by the prophecies given by the witches and is eager for Macbeth to commit the murder. Macbeth disagrees with his wife greatlyRead MoreThe Death Of Lady Macbeth1177 Words   |  5 Pagesbegin with one of Shakespeare’s most beloved and tragic plays, Macbeth. Set in 11th century Scotland there is more than one logical way to interpret the signs, symbols and themes of this intriguing story. There is more than one mystery and obscurity in this play that seems to be left open to the interpretation and imagination of the reader. One compelling occasion in particular is that of the death and supposed suicide of Lady Macbeth. Many critics, readers and other interpreters have discussed theRead MoreLady Macbeth vs. Serena Essay836 Words   |  4 Pages Comparing Serena and Lady Macbeth It is no secret that Ron Rash’s Serena is a very similar character in comparison to Shakespeare’s Lady Macbeth. These two women are very much alike and only slightly different. Though Rash does not claim to base his work off of Macbeth, the two characters resemble each other in a couple different ways. Serena and Lady Macbeth are alike in the fact that they are both ambitious, malicious, and cold-blooded women who are driven by their love for their husbands.Read MoreEssay on Lady Macbeth1109 Words   |  5 PagesThroughout the tragedy of Macbeth we observe two people on their attempt to gain power and glory through various foul actions. It can be argued that Lady Macbeth is the one responsible for triggering a slippage into this inevitable situation that led to their descent. From the moment Macbeth became aware of his â€Å"fate† Lady Macbeth started forming her own imaginary world in which her evil plans seemed likely to be effective. The thought of she and her husband being royalty makes her dismiss rationalityRead MoreThe Downfall of Lady Macbeth1371 Words   |  6 PagesIn Shakespeare’s Macbeth, Lady Macbeth’s desire and ambition leads to her eventual downfall. When Lady Macbeth hears of Macbeth’s prophecy she dreams of the glory and high-standing that awaits being queen. She cannot withhold her ambitions and she is willing to manipulate fate to bring about Macbeth’s prophecy. She invokes evil spirits to be filled from head to toe with cruelty to do the evil actions necessary to make Macbeth king and to remove all remorse and pity for her action from her heart.Read More Lady Macbeth Essay1275 Words   |  6 Pages Term Paper On Lady Macbeth William Shakespeare created a dynamic character called lady Macbeth; she was the total opposite of what women of the Shakespearian era were supposed to be. Despite qualities women were supposed to have in Shakespeare’s time, Lady Macbeth defied the way most women of her time acted. Lady Macbeth defied the ways of women of her time by being manipulative, ambitious, and ruthless. Women’s lifestyles back in Shakespeare’s time period was very different from the modern dayRead MoreLady Macbeth Essay1334 Words   |  6 PagesShakespeare portrays Lady Macbeth differently throughout the play. Before the murder of Duncan, she is more naà ¯ve and pure compared to after the murder of King Duncan, where she starts the road to insanity and nervousness. At the very start of the play during Act 1 Scene 5, Lady Macbeth and Macbeth have a very close relationship and they would tell each other anything. At the start of the scene, Lady Macbeth is reading a letter from her husband, Macbeth. Within the letter Macbeth tells her a lot of

Communication on the Internet Free Essays

Communication on the Internet Communication before the discovery of internet is only imparted through auditory means, body languages and manual writing. The technology of internet however gave people many options on how to communicate faster and easier. The most popular use of the Internet is communication. We will write a custom essay sample on Communication on the Internet or any similar topic only for you Order Now The creation of every technology is originally for his advantage. However, man as rational and creative beings always seek ways to make something more beneficial to them even if it is immoral. Communication seems to be the foremost target or objective of internet. Human beings can now communicate in a fraction of second with an individual who is sitting in the other part of the world with the help of plenty messenger services. People can now avail the facilities of email, friendster, facebook, myspace, chat and others. Through these social networking sites, it allows anyone to view information about them which includes photos, blogs, favorites, videos etc. It is an excellent way to keep in touch and maintain relationships with family and friends. It is now becoming easier to widen one’s social network and establish a kind of global friendship where you can share your thoughts and ideas. Moreover, the opportunity of global friendship that the internet creates will give one an opportunity to explore other culture, tradition and social orientation. It widens people understanding about human nature, why and how things happen. Today, groups or communities have sprung up on the internet where people of common interest discuss common issues thus create shared understanding. Many people through blogs and websites share their information about their interests or hobbies. When the information has been read by someone with same hobbies and interest too, it is easy to make friends and contact. Generally, internet is becoming a friendly place that offers cheap and easy alternative to traditional methods of communication. However, internet can be very deceiving too. People can readily post wrong information about themselves to impress and get attention. There are internet users who used messaging system to create an intimate relationship with someone they don’t know and even see in person. They unconsciously seek belongingness on those people they meet through the internet. As a result, they give too much emotional attachment and trust that may result to higher expectations. In the internet, people can easily exaggerate things about themselves though the power of language. When a particular net communicator ask someone â€Å"what is the color of your hair?†, instead of saying â€Å"black hair† the receiver may say â€Å"jet black hair†. Or when being asked â€Å"what is color of your eyes?†, instead of saying â€Å"brown eyes†, the receiver may say â€Å"deep brown eyes†. The use of impressive and descriptive words has psychological effects on the receiver. He may likely create wrong impressions and expectations that when he finally meets that person, he will easily get discourage. The internet eliminates the physical aspects of relationships which are very significant to establish a connection. Communicating online is becoming a trend and face to face interaction is not already a commonplace. For those people who are less personal and interactive, they tend to use internet to create social connection. These people are most of the time have low self esteem and has lots of social anxieties. When they can’t be seen or identified, they are more willing and comfortable to open up and share true feelings. However, the receiver who doesn’t hear the tone, who doesn’t see the physical language and doesn’t feel the strength and vulnerability of its emotions, may misinterpret the meaning. As a result, the receiver is more likely to pass wrong judgment and the person giving the information is more likely to get hurt. Moreover, communication via internet instead of face to face will lessen one’s opportunity to meet new people and to create true personal friendship outside home. It will also lessen one’s chance to enhance his communication skills and to work out his social anxieties. Moreover, some people are getting addicted on internet communication that makes them set aside their physical interactions on friends and family. Communication online unconsciously encourage online courtship and friendship too which is not always effective. To fully invest emotionally with someone, there must be a constant human contact where you share experiences that will make you effectively learn together. Since you can easily lie on internet communication, the ability to escape identity is more likely to happen. People can easily fulfill their illusions about themselves via the internet. People can easily send wrong information to feel belong which resulted to losing themselves. Moreover, internet communication sometimes discourages conflict resolution. If two communicators are faced with conflicts, they can easily log off or sign off and not to deal with the issue at hand. It is postponing issues that are most of the time unhealthy. Internet is not only used to create intrapersonal relationships where you disclose something personal about yourself. Internet also becomes an effective tool in business communication. Since internet is inexpensive sometimes free, instant and reliable than conventional communication, more and more people are making business online. Some sell and promote products via the internet and some shop at home. Some has given the option to work at home through freelancing. However, one disadvantage of these conveniences provided by the internet is that it might unconsciously discourage people to make human contact. Thus, will make their experience less meaningful. An internet marketer keeps him away from human contact thus a greater possibility to feel lonely and isolated. Everybody needs to meet people and socialize. Your personal experience with them will create more rapport. You will also learn from them and get to know yourself more as well. The feedback you acquire from them is more genuine than those web savvies. Moreover, conducting online transactions will create inability of both consumers and businesses to evaluate the credibility and legitimacy of the transaction. Internet on business saves time and money. Internet through chat and electronic mails made it possible for the employees to be able to communicate with the clients and management. These apparently cut down expenses since employees or companies don’t have to spend in traveling to attend business meetings. It will also increase the productivity of the employees since the easy and instant communication via the internet will give them more time to finish more activities. However, the experience to go to places and see it yourself will be lessening. To physically and visually experience something has a greater impact and has a greater meaning. But there are also people who used internet for their own advantage through using online communication in acquiring knowledge from different kinds of people. They treat online communication as a great opportunity to gather information in an interactive manner – that includes exchanging information through personal email messages and support groups. Since communication via the internet widens one’s social network, it is inevitable sometimes that people acquire some inappropriate culture from other countries. They might be easily influenced by friends abroad who enjoy such culture. They might apply it even though it is apparently inappropriate to adapt in his own society. Communication can be very effective on the internet. However, on the internet you can not completely assume that the information is private. There are people or predators who can you’re your trust but eventually put you on dangerous situations for their own advantage. But on the other side, â€Å"internet makes it easier for governmental and private sector entities to obtain information about consumers and possibly use that information to the consumer’s detrimental†. How to cite Communication on the Internet, Essay examples

The Dark Room Essay Example For Students

The Dark Room Essay In the quiet town of Malgudi, in the 1930s, there lived Savitri and her husband, Ramani. They lived with their three children, Babu, Kamala, and Sumati. Savitri was raised with certain traditional values which came into internal conflict when she took Ramani, a modern executive, as her husband. Savitri has endured a lot of humiliations from her temperamental husband and she always puts up with his many tantrums. To find solace and escapism, she takes refuge in the dark room, a musty, unlit, store room in the house. But when Ramani takes on a beautiful new employer, Savitri finds out that her husband has more than a professional interest in the woman. So, at first, she tries to retreat to her dark room. But she realises that hiding in there wont help. So she tries to leave the house. She stayed with a friend in another village. But after staying there for some time, she cant help but think of her husband and their children. What would happen to them? After doing a lot of thinking, she finally decides to go back home. In the end, Ramani has finally stopped seeing Shanta Bai, the other woman, and I guess you could say its a happy ending. Its now up to you to go and guess the rest. We will write a custom essay on The Dark Room specifically for you for only $16.38 $13.9/page Order now Savitri is very much real. She is basically quite like most people. They treat problems like that. They find ways to escape it. Like booze, drugs, suicide, etc. In Savitris case, she stays in the dark room, and finally, leaves her family. As I was reading The Dark Room, I felt compassion towards Savitri. I can clearly see that she was a confused woman. It was depicted through the first part of the story wherein her son was ill and she told Babu, her son, not to go to school that day. But Ramani intruded upon them and said that Babu has to go to school and that his illness is merely a headache. Savitri didnt know what to do then. She was concerned for Babus health, but at the same time, she didnt want to argue with Ramani. In the end, Babu had gone off to school. As for Ramani, I felt like shouting at him while reading the novel because of his bullying. But he left me amused at one part when he was trying to impress Shanta Bai by making it look as if its an honor for her to work for the company. After reading the novel, I can now say that I think I know how to handle my problems. Not by hiding, as what Savitri did in the first place, but by confronting the problem itself. Through this novel, I realised that our problems do not solve themselves when we escape them. Instead, it might become worse. For the Indians, men are considered highly superior than women. Men are always given the freedom to do anything they want. They can have mistresses, marry more than one wife, they can order their wives about, etc. Even though it is their culture or their way of living to do just that, I think that it is very unethical. Marriage is for life. It is a commitment made to a lifetime partner. And listen to this: if they do not honour their marriage vows, why is it that men can take other women to bed, but women cannot take other men to theirs? It is all very funny but also strange and quite unfair in some ways. The Dark Room not only made me think, but it also entertained me. Life is indeed unfair but if you look at it closely, it really depends on the outlook. We must try to live with it and not fight or contradict it. And that those who suffer in life will deserve the happiness that they strive for later on. Remember that life is like a wheel. It doesnt stay up forever, nor does it also stay down forever. Even though the novel entertained me, it still made me mad. Why are women always thought of as weak and passive? Men always make the mistake of thinking that just because women cannot see the sense in violence, they are already considered as passive creatures. I say its not true. In one important way, at least, men are the passive sex. If you give them a choice, they will always opt for the status quo. They hate change of any kind, and they fight against it constantly. On the other hand, what women want is just stability, which when you stop to think about it is a different animal.

Auditing Case Study

Auditing Case Study Introduction Auditing is the process of examining the financial statements of an organization, correcting errors, and eliminating possible cases of fraud. The auditing process is a core activity that enables a company to control its internal activities in an efficient manner. Through auditing, most companies are able to achieve their business goals and objectives (Wang Tuttle 2009).Advertising We will write a custom report sample on Auditing Case Study specifically for you for only $16.05 $11/page Learn More Several critics have risen concerning the auditing process. While some businesspersons find it worthwhile to invest in the auditing exercise, some find the auditing exercise unworthy. In this case, we have the XYZ Ltd Company; a pharmaceutical manufacturing company that was formed because of the splitting of the parent company, ABC Ltd. XYZ Ltd is the smaller of the two newly formed companies and the previous sales manager of the parent company is the M anaging Director. The managing director does not find it worthwhile for the small company to carry out yearend audits. According to him, yearend auditing is an unnecessary exercise that will only increase the expenses of the company without necessarily adding value to the business. This paper will give a stringent analysis of the newly formed XYZ Company and determine if indeed there is a need to carry out yearend auditing. The paper will also give a detailed discussion of the pros and cons of appointing the same auditors of the parent company to audit XYZ Ltd. Lastly the paper will give an overview of the audit rotation exercise, its advantages and disadvantages. From the discussions, the paper will give decisive conclusions and recommendations that would enable the XYZ Company’s managers to make a worthwhile decision concerning the auditing process. Overview of the newly formed XYZ Company As indicated, XYZ Ltd Company formulated because of the splitting of the parent compa ny. According to the previous descriptions, XYZ Ltd Company is a private limited company that is not legally obliged to have an audit (Hodgdon et al. 2009).Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More This is because the company Act only obliges state owned companies and public limited companies to have audited financial records, whereas, the smaller companies voluntarily choose to have auditors examining their financial statements. However, although having an audit is not a mandatory requirement for XYZ Ltd, the auditing exercise would add some tangible value to the company. Value of auditing to XYZ Ltd Detection and prevention of fraud Fraud is a practice that can make businesses to undergo some massive losses. It is noteworthy that a small company like XYZ has a small operating capital that could diminish drastically if not well managed. Fraud cases such as skimmed payment s from customers, cash theft, improper handling of petty cash and misuse of the company’s credit cards are some of the practices that can lead to total failure of a company. It is quite expensive for a small business like XYZ Ltd to create an internal audit department, however, the company can create a system that checks and controls the financial operations and the company employees. An informal internal audit process would somewhat reduce fraud cases resulting from personal interests (Chi Huang 2011). It is noteworthy that the parent company would have split due to extreme cases of fraud. Prevention of fraud through an informal audit exercise would enable the small XYZ Company to prosper and grow into a big multinational company and even surpass the projected turnover of  £2.8 million in the first year of trading. It is important for the company to create a program that would help in monitoring employees and enforce strict rules regarding any employee who is found guilty of committing fraud cases. The establishment of an internal audit would facilitate the above-mentioned practices though a persistent analysis of the company’s operations. Testing and monitoring of internal controls An Informal internal audit calls for recurrent analysis of the operations within a company. The habitual analysis enables the company’s operations to occur smoothly, where, the employees are kept on toes to offer the best of services. A small company like XYZ Ltd can employ auditors who would design, modify, and control the internal activities of the company. Though auditing, the company is able to streamline its activities in a manner that would enable it to achieve its goals and objectives (Holm Zaman 2012). Essentially, XYZ Ltd is a profit making company that would aim at generating the maximum profits possible.Advertising We will write a custom report sample on Auditing Case Study specifically for you for only $16.05 $11/page Learn Mo re The auditing exercise would enable the company to keep track of its revenue and expenditure and the gross profits made during a particular financial year. Any form of misappropriation of resources is tracked, where; all the involved stakeholders are made answerable of their actions. Monitoring the company’s compliance with the company policies All companies have policies that guide then in their daily operations. In addition to the informal internal exercise, XYZ Ltd Company can employ a formal internal audit policy that works towards ensuring the company eliminates all actions that would expose it to massive losses. A company may have a policy that extends credit to its customers to prevent losses. An auditing exercise will determine if indeed the company adheres to the policy. Moreover, the auditors will be able to carry out a cost benefit analysis of the credit policy and determine if it is a worthwhile practice. The reports from the auditors will help the decis ion makers to determine new policies that would work if enforced and identify the old policies to eliminate from the company practices (Deis Giroux 2006). An operational audit would examine the financial statements of a business to ensure the business complies with the policies of obtaining maximum efficiency from all business operations. Monitoring the company’s compliance with the government regulations The worst thing that can happen to a small business like XYZ Ltd is facing the adverse consequences of failing to adhere to government regulations. An operational audit exercise plays a great role in advising the business managers of all the applicable government regulations (Bon Kim Yi 2009). It is though an auditing process that a business would know the legal procedures of tax avoidance. Moreover, the government has strict employment laws that companies ought to follow. The auditing exercise would advise the management team accordingly on when it should recruit new empl oyees, when to promote or when to fire an incompetent employee. The auditors would advise the management team of the actions that attract fines as well as the procedures to obtain and comply with government regulations.Advertising Looking for report on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The exercise of appointing an auditor The exercise of appointing an auditor may seem very simple, but it is associated with a lot of dilemma. The XYZ Company formed because of the splitting of the parent company. There is no clear reason as to why the parent company decided to separate the pharmaceutical and optical divisions; however, it would be due to mismanagement reasons. Whatsoever the reason, appointing the same auditors as those of the parent company to audit XYZ Ltd Company is associated with several advantages and disadvantages. Advantages of appointing the same auditors Massive experience and expertise As indicated, the auditors have audited the financial records for the parent company for the past ten years. This is a clear indication that the auditors did some marvelous work that sustained the growth and expansion of the parent company (Jackson, Moldrich Roebuck 2010). There is a high probability that the parent company had grown too big such that the managers decided to split it for easy management. The success of the parent company is attributed to the massive experience and the excellent work of the auditors. Similarly, XYZ Ltd Company can appoint the same experienced auditors to audit their financial records. Appointing the same auditors would be an assurance that the newly formed company would grow and last for the next 10 years or more. XYZ Ltd Company will greatly benefit from the quality services from the expertise of the auditors. Affordability and efficiency of the auditing services It is evident that a small business like XYZ Ltd will find it very expensive to obtain new auditors to audit their financial books (Kaplan Mauldin 2010). The auditors of the parent company may have some compassion with the small company and charge the company some affordable rates for the auditing exercise. Moreover, the auditors who are already familiar with the financial records of the parent company will give an effective allocation of the amount set asi de for the auditing expense to ensure that the company does not run at a loss. Smooth flow of activities Bringing in a new set of auditors would somewhat bring in disruptions. If XYZ Ltd Company appoints the same auditors as the parent company, the auditors will put up with the small company easily. In fact, maintaining the same auditors would enhance their morale to improve their quality of services in the subsequent audits (David Thomas 2013). The relationship between the auditors and the company would strengthen, and this would make the auditors to work hard to ensure their auditing work brings in some mutual benefit to all the company stakeholders. Disadvantages of appointing the same auditors Possibility of recurring previous mistakes From a business point of view, an esteemed company cannot decide to separate its operations for any good reasons. There is a very high probability that the company decided to do so because it began experiencing some massive losses because of vagu e auditing processes. If truly this is the reason behind the splitting of the company, it means that the auditors played a critical role in bringing down the parent company. Therefore appointing the same auditors will pose the way to recurring the previous mistakes. In the end, the XYZ Ltd Company would also face the same problem and it may end up collapsing. Lack of the point of comparison and evaluation It is always advisable for companies to evaluate and compare the services offered by a particular company stakeholder. If XYZ Ltd Company uses the same auditors as the parent company, it may not be able to evaluate the efficiency of the services. While the auditors may appear to offer quality services, it would be worthwhile to have a change that would formulate a point of comparison. Probably, the new auditors would reveal fraud cases that the usual auditors would not depict. In essence, appointing the same auditors as those of the parent company will blindfold the XYZ Company and it may not be able to gauge the quality of the auditing services (Kramer et al. 2011). Audit rotation The exercise of changing auditors has often raised eyebrows amongst businesspeople. While some businesspersons regard audit rotation as a worthwhile practice, some of them regard the exercise as unworthy as it only encourages businesses to doubt the competence of auditors. Despite the different perceptions, audit rotation is associated with various advantages and disadvantages. Advantages of audit rotation Increased perfection It is evident that there is no perfect human being; therefore, a different set of eyes on a company’s financial record would detect an error that the preceding auditors could not detect. In fact, for publicly held companies, audit rotation is done every five years, and private limited companies can employ the same practice to obtain quality audit services. The exercise helps in identifying and eliminating intentional and non-intentional errors (Daniels Booker 2011). Companies that embrace audit rotation will be at a safe position, as they would provide clear records of their financial statements to the bank and to the funders. Decreased fraud and increased impartiality Some auditors within a given audit firm may collaborate with the financial managers of a given company to â€Å"steal† from the company. Audit rotation plays a significant role in ending such cases because not all auditors would comply with such evil deals. The shortened period of auditing will not allow audit firms to create close relationships with the management, an action that may have a negative impact on the performance of the auditors. Audit rotation enhances the provision of impartial services by audit firms as they are obligated to rotate the auditors within the firm (Chi et al. 2009). In essence, the audit rotation exercise plays a critical role in increasing impartiality for all the stakeholders of the company. Disadvantages of audit rotation Dis ruption of the company’s activities It is evident that audit rotation, especially if it involves changing the auditing firm would have adverse consequences on the company’s activities. Different audit firms will come up with different advisories to the management team and the company’s activities may be disrupted from one time to another (Bates et al. 2012). Moreover, audit rotation does not allow the development of a long-term relationship between the company and the auditors, which is very important for the delivery of efficient services. Destroyed reputation of the company Some companies have had a tendency of frequently changing the auditing firms. The practice of changing audit firms too often would depict a negative picture of the firm. Investors would shy away from such firms, as they would perceive them as incompetent because they only do â€Å"auditor shopping† and expect better results instead of working of their performance. In essence, audit r otation would bring out misconceptions about a profit making organization like XYZ Ltd Company. Increased risk of audit failure It is evident that every time a new audit firm is appointed to carry out the auditing exercise, the firm requires some time to comprehend the company’s books of accounts. The audit firm fully understands the rules of the game of how to audit the firms accounting books when its term is almost over. The administrative will have to invest time to evaluate the subsequent audit firm and the whole exercise is not only expensive, but it also increases the chances of failure of the auditing exercise by the new audit firm (Daugherty et al. 2013). Conclusions From the discussions, it is evident that auditing is a very essential exercise in any organization. Auditing enables companies to have a clear outlay of the company’s activities. Though auditing, a company can easily depict fraud cases and address them accordingly. From the discussions, it is evide nt that the decision on whether to maintain auditors or to employ an audit rotation depends on their performance. If, for example, the auditors of the parent company, ABC Ltd Company, were not competent, the newly formed XYZ Ltd Company may need to appoint a new auditor to audit the financial books. Secondly, if the new set of auditors do not display their competence after a couple of years, an audit rotation will be essential (Peecher, Schwartz Solomon 2011). In essence, every decision made is associated with advantages and disadvantages. The company managers are obliged to make decisive decisions about the auditing process. There should be strong reasons behind any form of changes in the auditing process. Both the internal and external auditors have a great role in maintaining efficient and reliable financial reports. The auditors should be in a position to give a detailed explanation of every figure that appears in the financial records. The directing managers should only take t he role of the overseers who should only come in whenever there are suspicions of fraud cases. All scandals relating to the books of accounts are handled in a professional manner without downsizing the involved stakeholders. References Bates, HL, Waldrup, BE, Jaeger, DG Shea, V 2012, ‘Issues with mandatory audit firm rotation’, Journal of Business and Accounting, vol. 5, no. 1, pp. 70-75. Bon Kim, J, Yi, CH 2009, ‘Does auditor designation by the regulatory authority improve audit quality? Evidence from Korea’, Journal of Accounting and Public Policy, vol. 28, no. 3, pp. 207-230. Chi, W Huang, H 2011, ‘Discretionary accruals, audit-firm tenure and audit-partner tenure: empirical evidence from Taiwan’, Journal of Contemporary Accounting Economics, vol. 1, no. 1, pp. 65-92. Chi, W, Huang, H, Liao, Y, Xie, H 2009, Mandatory audit partner rotation, audit quality, and market perception: evidence from Taiwan, Contemporary Accounting Research, vol . 26, no. 2, pp. 359-391. Daniels, W Booker, Q 2011, ‘The effects of audit firm rotation on perceived auditor independence and audit quality’, Research in Accounting Regulation, vol. 23, no. 1, pp. 78-82. Daugherty, B, Dickins, D, Hatfield, R, Higgs, J 2013, Mandatory audit partner rotation: perceptions of audit quality consequences, Current Issues in Auditing, vol.7, no.1, pp. 30-35. David SJ Thomas, EV 2013, ‘Audit firm rotation and audit quality: evidence from academic research’, Accounting Research Journal, vol. 26, no.1, pp.75-84. Deis, DR, Giroux, G 2006, ‘The effect of auditor changes on audit fees, audit hours, and audit quality’, Journal of Accounting and Public Policy, vol. 15, no. 1, pp. 55-76. Hodgdon, C, Tondkar, RH, Adhikari, A Harless DW 2009, ‘Compliance with international financial reporting standards and auditor choice: new evidence on the importance of the statutory audit’, The International Journal of Accoun ting, vol. 44, no.1, pp. 33-55. Holm, C Zaman M 2012, ‘Regulating audit quality: restoring trust and legitimacy’, Accounting Forum, vol. 36, no. 1, pp. 51-61. Jackson, AB, Moldrich, M Roebuck, P 2010, ‘Mandatory audit firm rotation and audit quality’, Managerial Auditing Journal, vol. 23, no. 5, pp. 420-437. Kaplan, SE Mauldin EG 2010, ‘Auditor rotation and the appearance of independence: evidence from non-professional investors’, Journal of Accounting and Public Policy, vol. 27, no. 2, pp. 177–192. Kramer, ST, Georgakopoulos, G, Sotiropoulos, N Vasileiou, KZ 2011, ‘Audit firm rotation, audit firm tenure and earnings conservatism’, International Journal of Business and Management, vol. 6, no. 8, pp. 44-57. Peecher, ME, Schwartz, R Solomon, R 2011, ‘It is all about audit quality: perspectives on strategic-systems auditing’, Accounting, Organizations and Society, vol. 32, no. 5, pp. 463-485. Wang, KJ Tuttle, BM 2009, ‘The impact of auditor rotation on auditor-client negotiation’, Accounting, Organizations and Society, vol. 34, no. 2, pp. 222–243.

Quotations About Endangered Species

Quotations About Endangered Species People all around the world are talking about endangered species. Opinions circulate, facts are figured, and tempers have been known to flare. It becomes an interesting study to learn not only what makes a species endangered, but how people react to these species predicaments and what might be done to protect them The following is a list quotes by politicians, actors, authors, and other well-known public figures who, in one way or another, have felt a need to speak up on the issue of endangered species conservation. Notable Quotes Lawrence Anthony Workable solutions for Earth are urgently needed. Saving seals and tigers, or fighting yet another oil pipeline through a wilderness area, while laudable, is merely shuffling the deck chairs on the Titanic. Norm Dicks The Endangered Species Act is the strongest and most effective tool we have to repair the environmental harm that is causing a species to decline. Yao Ming Endangered species are our friends. Martin Jenkins, Can We Save the Tiger? When it comes to looking after all the species that are already endangered, theres such a lot to do that sometimes it might all seem to be too much, especially when there are so many other important things to worry about. But if we stop trying, the chances are that pretty soon well end up with a world where there are no tigers or elephants, or sawfishes or whooping cranes, or albatrosses or ground iguanas. And I think that would be a shame, dont you? Jay Inslee What is a fish without a river? What is a bird without a tree to nest in? What is an Endangered Species Act without any enforcement mechanism to ensure their habitat is protected? It is nothing. Bruce Babbitt Well, I think [Im most proud of] breathing life into the Endangered Species Act, taking those wolves back into Yellowstone, restoring the salmon in the rivers of the Pacific Northwest. Id say thats at the top. Alex Meraz Actually I do support a charity, Defenders of Wildlife. They help protect endangered species. Aldo Leopold, Sand County Almanac If education really educates, there will, in time, be more and more citizens who understand that relics of the old West add meaning and value to the new. Youth yet unborn will pole up the Missouri with Lewis and Clark, or climb the Sierras with James Capen Adams, and each generation, in turn, will ask: Where is the big white bear? It will be a sorry answer to say he went under while conservationists werent looking. Jack Hanna The snow leopard is absolutely magnificent. It represents really what endangered species are all about. Jim Saxton It is a drastic mistake to eliminate the provisions that have to do with the protection of habitat for endangered species. It is my opinion that the Endangered Species Act is 99 percent about protecting critical habitat. Dave Barry The real threat to whales is whaling, which has endangered many whale species. Steve Irwin Take the crocodile, for example, my favorite animal. There are 23 species. Seventeen of those species are rare or endangered. Theyre on the way out, no matter what anyone does or says, you know. Russell Banks Chimpanzees are endangered. Severely. Charles Clover, The End of the Line: How Overfishing Is Changing the World and What We Eat Celebrity chefs are the leaders in the field of food, and we are the led. Why should the leaders of chemical businesses be held responsible for polluting the marine environment with a few grams of effluent, which is sublethal to marine species, while celebrity chefs are turning out endangered fish at several dozen tables a night without enduring a syllable of criticism? Bill Vaughan The whale is endangered, while the ant continues to do just fine. Source Clover, Charles. End of the Line: How Overfishing Is Changing the World and What We Eat. Paperback, Ebury, March 1, 2005.

Computer networking and management Essay Example | Topics and Well Written Essays - 6500 words

Computer networking and management - Essay Example The protocol constitutes two layers; one is the TLS Record Protocol and the other is TLS handshake protocol. Netgear (2005) further discusses that TLS Record Protocol is a layered protocol. There are different contents for messages at every layer; messages may contain fields for length or details about the message. Record Protocol performs a series of functions; takes the data/message which is desired to be transmitted to the other end, divides the data into smaller blocks, performs the compression function on the data if needed, applies a MAC and encrypts the message according to it and then finally transmits the result. The data which is received at the target server is decrypted, then verified if it has come from the expected host, decompressed and finally passed onto the target host. TLS Record has two main properties, which are discussed below: Connection between the two communicating entities is private. The technique that is used for data encryption is symmetric cryptography. The connection is secure because the key for this symmetric cryptography is unique for every connection, which is communicated between the two connecting applications by another protocol- TLS Handshake Protocol. If security of the connection can be compromised then it is possible to utilize the Record Protocol without encryption. Another characteristic about the protocol is that it provides a reliable connection; this is possible due to the provision of a message integrity check which works on a keyed MAC. The security of MAC is ensured by computing it with a secure hash functions. TLS Handshake Protocol gives a medium for the client and server to authenticate each other and to decide an encryption algorithm. Cryptographic keys are also negotiated among the two applications before any data is transferred or received by either. The steps for TLS handshake protocol are defined in the figure below; The negotiation process of the encryption algorithm is also secure therefore

Summry Essay Example | Topics and Well Written Essays - 1250 words

Summry - Essay Example The first article to be considered in this review is â€Å"Apple Mac Computers Hit in Hacker Attack, Researcher Says†; written by Jordan Robertson and has been sourced from Bloomberg where it featured on 5 April 2012. According to this article, a recent research has shown that over 6 Million users of Mac computers had reportedly fallen victim to hacker attacks; this is an indication that Apple Inc, a company that had been predominantly untargeted by hackers, had now become a prime target. The article further relates that, according to a Russian antivirus software maker Doctor Web, the hacking attack predominantly targets computers using Apple’s Mac OS X software as opposed to windows systems. The research makes it apparent that most of the attacks occurred in the US and Canada, and the company had successively sealed off a security hole that had been a passageway for the virus. In addition to that, the research determined that the malware in question, specifically meant for Mac computers, capitalized on a weakness in a version of Oracle Corp’s Java software that functions as a plug-in on web browsers. The research also rebuffs traditional claims that Mac computers cannot be hacked, by pointing out the shift in hacker activities from computers that use Microsoft’s windows operating systems to those using Apple’s Mac OS X. ... Initially, Apple Inc has been an underdog in the computer operation systems business, and as such, it has been largely ignored by hackers due to its constrained market share. However, in the recent past, Apple Inc has risen above competition in this sector to rival industry giants like Microsoft Corp. In this respect, Apple Inc has taken a strategic position in the industry by increasing its market share considerably, that it has now attracted hacker activities. Conversely, industry giants like Microsoft Corp have traditionally been a haven for hackers and hacker activities due to their large market share; it is estimated that about 90% of the world’s desktop computers use the Microsoft Corps’s windows OS and this means that it has the largest numbers of victims. Numbers are very significant to the hackers because then they are able to transfer the malware to a large proportion of victims in a single attack; this highly promotes the hackers’ illicit money making schemes. The research establishes that Apple’s spokesman Bill Evans has declined to comment on the recent attacks, perhaps due to the implications of the incidence to the future strategic direction of the company. The sudden realization that the company was not hacker resistant anymore could potentially ruin the company’s prospects in the future because then it has lost one of its competitive advantages in the industry. It is understood that computers that use Apple Inc’s Mac OS X operating systems are equally vulnerable to hackers, just like the computers operating on Microsoft Corp’s windows operating system. The second article â€Å"Exclusive: Hacked companies still not telling investors† is by Joseph Menn, and